Audit strategies for aligning operational processes and institutional objectives in Ecuadorian public banks

Abstract

Alignment between institutional objectives and operational processes is a key component to ensure efficiency, strategic coherence and value generation in the public sector. Within this framework, the limited articulation between institutional objectives and operational performance in the Austro Branch was identified as a problem, which hinders a coherent, results-oriented management, aligned with the strategic goals of the entity. The objective was to design management audit strategies for Banco del Desarrollo del Ecuador that would allow the alignment of operational processes with its institutional objectives in the Austro Zonal Branch. A mixed approach was applied, combining the analytical-synthetic and case study methods. Data collection was carried out through surveys applied to 28 bank employees. The results reveal that, although audits are frequent, they alone do not guarantee operational alignment. It is concluded that an effective performance audit must be integrated with clear communication, continuous training and tools such as the Balanced Scorecard.